BERKSHIRE ASSOCIATION FOR BEHAVIOR ANALYSIS AND THERAPY INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- BERKSHIRE ASSOCIATION FOR BEHAVIOR ANALYSIS AND THERAPY INC (EIN 20-4616218)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-09-06
- IRS object ID
- 202432509349300443
- Schema version
- 2023v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-09-06T15:43:12-04:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 320344584 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RUANE & COMPANY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 105 CENTRAL STREET SUITE 1200 | AddressLine1Txt |
| City | STONEHAM | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02180 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 204616218 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BERKSHIRE ASSOCIATION FOR BEHAVIOR | BusinessNameLine1Txt |
| Business Name Line2 | ANALYSIS AND THERAPY INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BERK | BusinessNameControlTxt |
| Phone | 7812460500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 401 EDGEWATER PLACE 600 | AddressLine1Txt |
| City | WAKEFIELD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01880 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | HELENA MAGUIRE | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 7812460500 | PhoneNum |
| Signature | 2024-07-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | THOMAS M RUANE CPA | PreparerPersonNm |
| PTIN | P00005237 | PTIN |
| Phone | 7816430090 | PhoneNum |
| Preparation | 2024-08-27 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-08-08 14:25:15Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | HELENA MAGUIRE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 401 EDGEWATER PLACE 600 | AddressLine1Txt |
| City | WAKEFIELD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01880 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $608,479 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | BABAT.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1979 | FormationYr |
| Activity Or Mission | TO FURTHER THE SCIENCE AND PRACTICE OF BEHAVIOR ANALYSIS AND THERAPY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 50 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $611,875 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $600,195 | CYProgramServiceRevenueAmt |
| PY Investment Income | $99 | PYInvestmentIncomeAmt |
| CY Investment Income | $8,284 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $611,974 | PYTotalRevenueAmt |
| CY Total Revenue | $608,479 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $26,125 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $53,975 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $585,960 | PYOtherExpensesAmt |
| CY Other Expenses | $597,867 | CYOtherExpensesAmt |
| PY Total Expenses | $612,085 | PYTotalExpensesAmt |
| CY Total Expenses | $651,842 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$111 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$43,363 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,105,496 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,074,104 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $90,197 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $102,168 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,015,299 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $971,936 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO FURTHER THE SCIENCE AND PRACTICE OF BEHAVIOR ANALYSIS AND THERAPY. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $620,474 | ExpenseAmt |
| Revenue | $600,195 | RevenueAmt |
| Desc | THE BERKSHIRE ASSOCIATION FOR BEHAVIOR ANALYSIS AND THERAPY (BABAT) IS AN AFFILIATED CHAPTER OF THE ASSOCIATION FOR BEHAVIOR ANALYSIS INTERNATIONAL AND OF THE ASSOCIATION OF PROFESSIONAL BEHAVIOR ANALYSTS. FORMED IN 1979, BABAT IS PERHAPS BEST KNOWN FOR THE ANNUAL CONFERENCE IT HAS HOSTED FOR OVER 40 YEARS. THIS CONFERENCE IS FOR PROFESSIONALS, TEACHERS, STUDENTS, AND PERSONS INTERESTED IN THE AREAS OF BEHAVIOR ANALYSIS, AUTISM, DEVELOPMENTAL DISABILITIES, ETHICS, BEHAVIORAL MEDICINE, STAFF DEVELOPMENT, AND MORE. BABAT IS MORE THAN AN ORGANIZATION THAT HOSTS AN ANNUAL CONFERENCE, THEY ALSO SERVE AS A RESOURCE FOR BEHAVIOR ANALYSTS AND THOSE INTERESTED IN BEHAVIOR ANALYSIS IN MASSACHUSETTS AND THE LARGER NEW ENGLAND REGION. | Desc |
| Total Program Service Expenses | $620,474 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 11 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (true) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CO VIRTUAL INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7812460500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 401 EDGEWATER PLACE 600 | AddressLine1Txt |
| City | WAKEFIELD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01880 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| STACIE BANCROFT | ||||||
| EXECUTIVE DI | 15.00 | Yes (X) | $53,975 | $0 | $0 | |
| ALEX AREVALO | ||||||
| DIRECTOR | 3.00 | $0 | $0 | $0 | Yes (X) | |
| SHANNA BAHRY | ||||||
| DIRECTOR | 3.00 | $0 | $0 | $0 | Yes (X) | |
| STEPHANIE BONFONTE | ||||||
| DIRECTOR | 3.00 | $0 | $0 | $0 | Yes (X) | |
| MELISSA CLARK | ||||||
| DIRECTOR | 3.00 | $0 | $0 | $0 | Yes (X) | |
| CANDICE COLON | ||||||
| DIRECTOR | 3.00 | $0 | $0 | $0 | Yes (X) | |
| AIMEE COURTEMANCHE | ||||||
| CLERK | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| MAEVE DONNELLY | ||||||
| DIRECTOR | 3.00 | $0 | $0 | $0 | Yes (X) | |
| NATALIE DRISCOLL | ||||||
| DIRECTOR | 3.00 | $0 | $0 | $0 | Yes (X) | |
| JILL HARPER | ||||||
| PRESIDENT | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| MAUREEN KELLY | ||||||
| DIRECTOR | 3.00 | $0 | $0 | $0 | Yes (X) | |
| HELENA MAGUIRE | ||||||
| TREASURER | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| PATRICK MALONE | ||||||
| DIRECTOR | 3.00 | $0 | $0 | $0 | Yes (X) | |
| REBECCA MARKOVITS | ||||||
| DIRECTOR | 3.00 | $0 | $0 | $0 | Yes (X) | |
| EILEEN MENDES | ||||||
| DIRECTOR | 3.00 | $0 | $0 | $0 | Yes (X) | |
| JOEY REYES | ||||||
| DIRECTOR | 3.00 | $0 | $0 | $0 | Yes (X) | |
| ELIZABETH SLOAN | ||||||
| DIRECTOR | 3.00 | $0 | $0 | $0 | Yes (X) | |
| LISA TERESHKO | ||||||
| DIRECTOR | 3.00 | $0 | $0 | $0 | Yes (X) | |
| TRACEY TORAN | ||||||
| DIRECTOR | 3.00 | $0 | $0 | $0 | Yes (X) | |
| CORY WHELAN | ||||||
| DIRECTOR | 3.00 | $0 | $0 | $0 | Yes (X) | |
| HELENA WHITLOW-STANZIONE | ||||||
| DIRECTOR | 3.00 | $0 | $0 | $0 | Yes (X) | |
| ASHLEY L WILLIAMS | ||||||
| DIRECTOR | 3.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $53,975 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VIRTUAL INC | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 401 EDGEWATER PLACE STE 600 | AddressLine1Txt |
| City | WAKEFIELD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01880 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | MANAGEMENT | ServicesDesc |
| Compensation | $166,066 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| CONFERENCE REVENUE | $508,744 | $508,744 |
| MEMBERSHIP DUES | $48,885 | $48,885 |
| EVENTS AND WEBINARS | $40,231 | $40,231 |
| OTHER REVENUE | $2,335 | $2,335 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $600,195 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,284 | TotalRevenueColumnAmt |
| Exclusion | $8,284 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $608,479 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $600,195 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $8,284 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,975 | TotalAmt |
| Program Services | $43,180 | ProgramServicesAmt |
| Management And General | $10,795 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,500 | TotalAmt |
| Management And General | $1,500 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,756 | TotalAmt |
| Program Services | $19,200 | ProgramServicesAmt |
| Management And General | $17,556 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,086 | TotalAmt |
| Program Services | $29,086 | ProgramServicesAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,994 | TotalAmt |
| Program Services | $10,994 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,284 | TotalAmt |
| Program Services | $38,284 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $419,090 | TotalAmt |
| Program Services | $419,090 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,517 | TotalAmt |
| Management And General | $1,517 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| ASSOCIATION OPERATIONS | $30,812 | $30,812 |
| BANK FEES | $20,662 | $20,662 |
| BAD DEBT | $9,066 | $9,066 |
| LICENSES AND CERTIFICATES | $100 | $100 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $651,842 | TotalAmt |
| Program Services | $620,474 | ProgramServicesAmt |
| Management And General | $31,368 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $802,503 | BOYAmt |
| EOY | $761,491 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $294,577 | BOYAmt |
| EOY | $302,861 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,286 | BOYAmt |
| EOY | $1,807 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,130 | BOYAmt |
| EOY | $7,945 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,105,496 | BOYAmt |
| EOY | $1,074,104 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $62,314 | BOYAmt |
| EOY | $74,135 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,883 | BOYAmt |
| EOY | $28,033 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $90,197 | BOYAmt |
| EOY | $102,168 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,015,299 | BOYAmt |
| EOY | $971,936 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,015,299 | BOYAmt |
| EOY | $971,936 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,105,496 | BOYAmt |
| EOY | $1,074,104 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$43,363 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | false | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $769,706 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $282,616 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $342,825 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $611,875 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $600,195 | CurrentTaxYearAmt |
| Total | $2,607,217 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $769,706 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $282,616 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $342,825 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $611,875 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $600,195 | CurrentTaxYearAmt |
| Total | $2,607,217 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $2,607,217 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $87 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $266 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $59 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $99 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,284 | CurrentTaxYearAmt |
| Total | $8,795 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $87 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $266 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $59 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $99 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,284 | CurrentTaxYearAmt |
| Total | $8,795 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $769,793 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $282,882 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $342,884 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $611,974 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $608,479 | CurrentTaxYearAmt |
| Total | $2,616,012 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99660 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99970 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 2, PART III, LINE 4A | THE BERKSHIRE ASSOCIATION FOR BEHAVIOR ANALYSIS AND THERAPY (BABAT) IS AN AFFILIATED CHAPTER OF THE ASSOCIATION FOR BEHAVIOR ANALYSIS INTERNATIONAL AND OF THE ASSOCIATION OF PROFESSIONAL BEHAVIOR ANALYSTS. FORMED IN 1979, BABAT IS PERHAPS BEST KNOWN FOR THE ANNUAL CONFERENCE IT HAS HOSTED FOR OVER 40 YEARS. THIS CONFERENCE IS FOR PROFESSIONALS, TEACHERS, STUDENTS, AND PERSONS INTERESTED IN THE AREAS OF BEHAVIOR ANALYSIS, AUTISM, DEVELOPMENTAL DISABILITIES, ETHICS, BEHAVIORAL MEDICINE, STAFF DEVELOPMENT, AND MORE. BABAT IS MORE THAN AN ORGANIZATION THAT HOSTS AN ANNUAL CONFERENCE, THEY ALSO SERVE AS A RESOURCE FOR BEHAVIOR ANALYSTS AND THOSE INTERESTED IN BEHAVIOR ANALYSIS IN MASSACHUSETTS AND THE LARGER NEW ENGLAND REGION. |
| FORM 990, PAGE 6, PART VI, LINE 3 | THE ORGANIZATION DELEGATES MANAGEMENT AND FINANCIAL REPORTING DUTIES TO VIRTUAL, INC. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE FORM 990 IS REVIEWED BY KEY OFFICERS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC |